https://www.taxtmi.com/caselaws?id=389920 The court held that the show-cause notice and subsequent order were unsustainable as the finalized proceedings had not been appealed by the department, rendering the attempt to recover excise duty improper. The principle of unjust enrichment did not apply as the petitioner bore the duty burden. The court emphasized that the department could not bypass the appeal process by initiating collateral proceedings. The show-cause notice issued beyond the limitation period was deemed invalid. Relying on subsequent judgments to reopen concluded assessments was found inapplicable. The writ petition was allowed, and the challenged notice and order were quashed. en-us Tue, 17 Dec 2019 00:00:00 +0530 Fri, 06 Nov 2020 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389920 The court held that the show-cause notice and subsequent order were unsustainable as the finalized proceedings had not been appealed by the department, rendering the attempt to recover excise duty improper. The principle of unjust enrichment did not apply as the petitioner bore the duty burden. The court emphasized that the department could not bypass the appeal process by initiating collateral proceedings. The show-cause notice issued beyond the limitation period was deemed invalid. Relying on subsequent judgments to reopen concluded assessments was found inapplicable. The writ petition was allowed, and the challenged notice and order were quashed. Case-Laws Central Excise Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389920